ORGANIZATIONAL CHART

MANAGER

KITCHEN
FINANCE

MAINTENAN
CE

PASTRY
CASHIER
CHEF

JANITOR

BAKER
BOOKKEEPE
R
BARISTA

SERVER

DISHWASHE
R

SECURITY
GUARD

SALARY SCHEME
PERSONNEL

MONTHLY SALARY

NO. OF
PERSONNEL

ANNUAL
SALARY

Manager
Cashier
Pastry chef
Baker
Barista
Book keeper
Server
Dishwasher
Security guard
Janitor

14,000.00
12,000.00
12,000.00
11,500.00
10,500.00
10,000.00
9,600.00
8,900.00
8,500.00
7,8000.00
TOTAL

1
1
1
1
1
1
4
2
1
1

168,000.00
144,000.00
144,000.00
138,000.00
126,000.00
120,000.00
115,200.00
106,800.00
102,000.00
93,000.00
1,257,000.00

Less: Raw Materials,

end
Raw Materials Used

2,354,112.77

2,527,868.74

2,696,700.29

2,865,285.61

2,361,254.96

44,728,142.64

48,029,506.0
3

51,237,305.45

54,440,426.6
7

44,863,844.2
3

Schedule 4
Direct Labor & Indirect Labor
(In pesos)
Positio No Monthly
SSS
Phil Health PAGIBIG
Withholding
n
.
Salaries/Wa Payable(ye Payable(ye Payable(ye Tax
ges
ar)
ar)
ar)
Payable(mo
nth)
Barist 1
500.00
150
175
1225.25
12,653.33
a
Pastry 2
11,482.29
500.00
150
175
991.04
Chef
Baker 2
8,775.21
455.00
150
170.75
514.92

Sick
Lea
ve

Christm
as
Bonus

150 3000
0
144 2500
5
140 2400
0

Uniform
Allowan
ce

Total Annua
Cost

1200

111,539.96

1200

287,514.96

1150

174,885.79

Total Direct Labor

Position

No Monthly
.
Salaries/Wa
ges

573,940,7

SSS
Phil Health PAGIBIG
Withholding
Payable(ye Payable(ye Payable(ye Tax
ar)
ar)
ar)
Payable(mo
nth)

Sick
Lea
ve

Christm
as
Bonus

Uniform
Allowan
ce

Total
Annual
Cost

Server

Dishwas
her

8,28.54

250

125

132.99

445.24

130
0

1500

900

207,340.9
4

8,288.54

250

125

132.99

445.24

130
0

1500

850

103,620.4
7
310,961.47
310,961.47

Total Indirect Labor

Schedule 5
Utilities Expense
Water
Electricity
Telephone/Internet
Total Utilities Expense

Cost of Goods Sold (45%)

Administrative Expense
(55%)

2015

2016

2017

2018

2019

70,000.00

71,500.00

73,000.00

74,500.00

76,000.00

800,000.00

801,500.00

803,000.00

804,500.00

806,000.00

50,000.00

51,500.00

53,000.00

54,500.00

56,000.00

920,000.00

924,500.0
0

929,000.00

933,500.0
0

938,000.00

414,000.00

416,025.0
0

418,050.00

420,075.0
0

422,100.00

506,000.00

508,475.0

510,950.00

513,425.0

515,900.00

0
Utilities expense will increase by
1,500 annually.